HB 1104
Relating to the authority of the chief appraiser of certain appraisal districts to consider a property to be a comparable property when using the market data comparison method of appraisal to determine the market value of a residence homestead for ad valorem tax purposes.
Filed
Verdict: No flags
Initial review · graded Nov 12, 2026 · How we grade
Caption
relating to the authority of the chief appraiser of certain appraisal districts to consider a property to be a comparable property when using the market data comparison method of appraisal to determine the market value of a residence homestead for ad valorem tax purposes.
Caption from analyzed text · version I.
Summary
The bill limits which home sales an appraisal district can use as comparable sales when it sets the market value of a homestead.
The bill limits which home sales an appraisal district can use as comparable sales when it sets the market value of a homestead. A comparable sale only counts if the sold home was itself a homestead on the sale date and sits in the same neighborhood as the home being appraised. It applies to appraisal districts in counties with more than 50,000 people, starting with the 2028 tax year.
Receipt
The receipt
90R-HB1104 · 2026-11-12
SOLD BY
ITEM
relating to the authority of the chief appraiser of certain appraisal districts to consider a property to be a comparable property when using the market data comparison method of appraisal to determine the market value of a residence homestead for ad valorem tax purposes.
WHAT IT DOES
The bill limits which home sales an appraisal district can use as comparable sales when it sets the market value of a homestead.
The bill limits which home sales an appraisal district can use as comparable sales when it sets the market value of a homestead. A comparable sale only counts if the sold home was itself a homestead on the sale date and sits in the same neighborhood as the home being appraised. It applies to appraisal districts in counties with more than 50,000 people, starting with the 2028 tax year.
CHARGES
[ ] NONE FOUND
TOTAL
No fiscal note in the loaded record.
HISTORY
2026-11-12 Filed (per the TLO filing feed)
FILED UNDER
No verified beat found.
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
CAMPAIGN PAID FOR BY
Donors
Not tied to this bill.
Sources
The author's campaign account only. Own money and internal transfers are separate on the member page.
Derived itemized flow · Jul 2, 2024 to Jun 11, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Texas Trial Lawyers Association PAC$10,000.00
Texas Trial Lawyers Association PAC
$10,000.00
- Cash
- $10,000.00
- Paid by others
- $0.00
- Total
- $10,000.00
Also funds 137 other sitting lawmakers.
Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Dec 13, 2024 to Feb 24, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100987101, 101032904, 101060248.
Texas Sands PAC$8,000.00
Texas Sands PAC
$8,000.00
- Cash
- $8,000.00
- Paid by others
- $0.00
- Total
- $8,000.00
Also funds 121 other sitting lawmakers.
Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Sep 18, 2024 to Dec 10, 2024. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100987101.
Texas HDCC$7,000.00
Texas HDCC
$7,000.00
- Cash
- $7,000.00
- Paid by others
- $0.00
- Total
- $7,000.00
Also funds 2 other sitting lawmakers.
Derived recipient stock · Nov 3, 2024 to May 12, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources
Derived itemized flow · on Apr 30, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101060248.
Missing data does not establish zero giving. Display amounts are rounded.
Texas Trial Lawyers Association PAC
$10,000.00
- Cash
- $10,000.00
- Paid by others
- $0.00
- Total
- $10,000.00
Also funds 137 other sitting lawmakers.
Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Dec 13, 2024 to Feb 24, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100987101, 101032904, 101060248.
Texas Sands PAC
$8,000.00
- Cash
- $8,000.00
- Paid by others
- $0.00
- Total
- $8,000.00
Also funds 121 other sitting lawmakers.
Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Sep 18, 2024 to Dec 10, 2024. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100987101.
Texas HDCC
$7,000.00
- Cash
- $7,000.00
- Paid by others
- $0.00
- Total
- $7,000.00
Also funds 2 other sitting lawmakers.
Derived recipient stock · Nov 3, 2024 to May 12, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources
Derived itemized flow · on Apr 30, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101060248.
Votes
No floor vote loaded for this bill.
Fiscal
No fiscal note in the loaded record.
How this was graded
Analysis of text version I by a super-expensive superintelligence, Nov 12, 2026, against the published rubric.
Sources
Texas House · Filed Nov 12, 2026
2026-11-12 Filed (per the TLO filing feed)
Texas Legislature Online · Introduced text: HTML · PDF
Data snapshot Nov 12, 2026 at 5:07 PM CST. Grades, charges, quotes and corrections follow the published record.
Text
The text as introduced · 215 words
By: Bernal H.B. No. 1104 A BILL TO BE ENTITLED AN ACT relating to the authority of the chief appraiser of certain appraisal districts to consider a property to be a comparable property when using the market data comparison method of appraisal to determine the market value of a residence homestead for ad valorem tax purposes. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 23.013, Tax Code, is amended by adding Subsection (f) to read as follows: (f) The chief appraiser of an appraisal district established in a county with a population of more than 50,000 may not consider the sale of a property to be a comparable sale for purposes of determining the market value of property for which the owner receives a residence homestead exemption authorized by Section 11.13 unless: (1) the owner of the sold property received a residence homestead exemption authorized by that section for the property on the date of the sale; and (2) the sold property is located in the same neighborhood as the property being appraised. SECTION 2. Section 23.013, Tax Code, as amended by this Act, applies only to an ad valorem tax year that begins on or after January 1, 2028. SECTION 3. This Act takes effect January 1, 2028.